Nutshell Creative Marketing Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05533694

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		109,159		54,617

			109,159		54,617
CURRENT ASSETS
Debtors	5	277,174		241,203
Cash at bank and in hand		222,392		180,145

		499,566		421,348
Creditors: Amounts Falling Due Within One Year	6	(257,176 )		(236,772 )

NET CURRENT ASSETS (LIABILITIES)			242,390		184,576

TOTAL ASSETS LESS CURRENT LIABILITIES			351,549		239,193

Creditors: Amounts Falling Due After More Than One Year	7		(110,857 )		(78,880 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(27,290 )		(6,784 )

NET ASSETS			213,402		153,529

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			213,400		153,527

SHAREHOLDERS' FUNDS			213,402		153,529

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Nutshell Creative Marketing Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

L J Swanston

Director

29th April 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Nutshell Creative Marketing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05533694 . The registered office is 155 Wellingborough Road, Rushden, Northamptonshire, NN10 9TB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Office Equipment	25% on cost
Motor Vehicles	20% on cost
Fixtures & Fittings	25% on cost
Computer Equipment	25% on cost

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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Nutshell Creative Marketing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, excluding directors, during the year was: 8 (2024: 8)

4. Tangible Assets

	Office Equipment	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 September 2024	1,972	91,790	1,806	24,313	119,881
Additions	-	69,750	5,470	3,518	78,738

As at 31 August 2025	1,972	161,540	7,276	27,831	198,619

Depreciation
As at 1 September 2024	1,972	43,616	1,806	17,870	65,264
Provided during the period	-	20,683	114	3,399	24,196

As at 31 August 2025	1,972	64,299	1,920	21,269	89,460

Net Book Value
As at 31 August 2025	-	97,241	5,356	6,562	109,159

As at 1 September 2024	-	48,174	-	6,443	54,617

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	245,459	227,430
Amounts owed by group undertakings	15,008	129
Other debtors	16,707	13,644

	277,174	241,203

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	7,170	-
Trade creditors	84,052	81,708
Bank loans and overdrafts	25,536	21,591
Other creditors	22,929	36,440
Taxation and social security	117,489	97,033

	257,176	236,772

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Nutshell Creative Marketing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	57,513	-
Bank loans	53,344	78,880

	110,857	78,880

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	7,170	-
Later than one year and not later than five years	57,513	-

	64,683	-

	64,683	-

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1 Ordinary A shares of £ 1.00 each	1	1
1 Ordinary B shares of £ 1.00 each	1	1

	2	2

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